BOUWONDERNEMING LATTRE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BOUWONDERNEMING LATTRE
Largest movements
- Receivables within one year -€15,680
down €15,680 (-65.1%), from €24,086 to €8,407
of which Other amounts receivable: -€12,490
- Tangible fixed assets +€14,653
up €14,653 (+104%), from €14,152 to €28,806
of which Furniture and vehicles: +€18,775
- Cash +€12,655
up €12,655 (+55.0%), from €23,016 to €35,671
- Stocks and contracts -€2,683
down €2,683 (-94.5%), from €2,840 to €157
of which Contracts in progress: -€2,683
- Deferred charges and accrued income +€1,311
up €1,311 (+1,182%), from €111 to €1,422
- Profit (loss) carried forward -€37,016
no longer reported in 2025 (was €37,016)
- Reserves +€20,756
up €20,756 (+296%), from €7,008 to €27,763
of which Distributable reserves: +€27,763
- Debts after one year +€20,642
new in 2025: €20,642
- Current portion of long-term debt +€6,648
new in 2025: €6,648
- Trade debts -€986
no longer reported in 2025 (was €986)
- Gross operating margin -€12,292
down €12,292, from €5,443 to -€6,848
- Depreciation +€2,977
up €2,977 (+31.2%), from €9,529 to €12,507
- Financial charges +€1,313
up €1,313 (+384%), from €342 to €1,655
- Taxes -€906
no longer reported in 2025 (was €906)
- Financial income +€443
new in 2025: €443
From the 2023 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,205 | €74,463 | +€10,258 | +16.0% |
| Fixed assets | 21/28 | €14,152 | €28,806 | +€14,653 | +104% |
| Tangible fixed assets | 22/27 | €14,152 | €28,806 | +€14,653 | +104% |
| Plant, machinery and equipment | 23 | €5,935 | €1,814 | -€4,121 | -69.4% |
| Furniture and vehicles | 24 | €8,217 | €26,992 | +€18,775 | +228% |
| Current assets | 29/58 | €50,053 | €45,657 | -€4,396 | -8.8% |
| Stocks and contracts in progress | 3 | €2,840 | €157 | -€2,683 | -94.5% |
| Stocks | 30/36 | €157 | €157 | = | 0.0% |
| Contracts in progress | 37 | €2,683 | - | -€2,683 | |
| Amounts receivable within one year | 40/41 | €24,086 | €8,407 | -€15,680 | -65.1% |
| Trade receivables | 40 | €3,190 | - | -€3,190 | |
| Other amounts receivable | 41 | €20,896 | €8,407 | -€12,490 | -59.8% |
| Cash at bank and in hand | 54/58 | €23,016 | €35,671 | +€12,655 | +55.0% |
| Deferred charges and accrued income | 490/1 | €111 | €1,422 | +€1,311 | +1,182% |
| Total equity and liabilities | 10/49 | €64,205 | €74,463 | +€10,258 | +16.0% |
| Equity | 10/15 | €62,624 | €46,363 | -€16,261 | -26.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,008 | €27,763 | +€20,756 | +296% |
| Non-distributable reserves | 130/1 | €7,008 | - | -€7,008 | |
| Reserves not available under the articles | 1311 | €7,008 | - | -€7,008 | |
| Distributable reserves | 133 | - | €27,763 | +€27,763 | |
| Profit (loss) carried forward | 14 | €37,016 | - | -€37,016 | |
| Amounts payable | 17/49 | €1,581 | €28,099 | +€26,519 | +1,678% |
| Amounts payable after more than one year | 17 | - | €20,642 | +€20,642 | |
| Financial debts | 170/4 | - | €20,642 | +€20,642 | |
| Amounts payable within one year | 42/48 | €1,581 | €7,457 | +€5,876 | +372% |
| Current portion of amounts payable after more than one year | 42 | - | €6,648 | +€6,648 | |
| Trade debts | 44 | €986 | - | -€986 | |
| Suppliers | 440/4 | €986 | - | -€986 | |
| Taxes, remuneration and social security | 45 | €595 | €809 | +€214 | +35.9% |
| Taxes | 450/3 | €595 | €809 | +€214 | +35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,529 | €12,507 | +€2,977 | +31.2% |
| Other operating charges | 640/8 | €784 | €792 | +€8 | +1.0% |
| Gross operating margin | 9900 | €5,443 | -€6,848 | -€12,292 | |
| Operating profit (loss) | 9901 | -€4,870 | -€20,147 | -€15,277 | -314% |
| Financial income | 75/76B | - | €443 | +€443 | |
| Recurring financial income | 75 | - | €443 | +€443 | |
| Financial charges | 65/66B | €342 | €1,655 | +€1,313 | +384% |
| Recurring financial charges | 65 | €342 | €1,655 | +€1,313 | +384% |
| Profit (loss) for the period before taxes | 9903 | -€5,212 | -€21,359 | -€16,147 | -310% |
| Income taxes | 67/77 | €906 | - | -€906 | |
| Profit (loss) for the period | 9904 | -€6,118 | -€21,359 | -€15,241 | -249% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,118 | -€21,359 | -€15,241 | -249% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.